This program is responsible for disbursing aviation fuel tax to airports where fuel is sold. Revenue supporting the Division is from a per-gallon fuel tax imposed on all civil aviation fuel sold within the state. General aviation users are taxed at a rate of 9 cents per gallon and commercial airlines are taxed at 2 1/2 cents per gallon. At general aviation airorts, three cents per gallon is then returned to the airport where the fuel is sold for the maintenance, operations and improvement of that airport.
COBI contains unaudited data as presented to the Legislature by state agencies at the time of publication. For audited financial data see the State of Utah's Comprehensive Annual Financial Reports.